Audio coding standards and moving picture coding standards have been developed for compressing audio data and moving picture data. As an example of the moving picture coding standards, there are ITUT standards called H.26x standards as well as ISO/IEC standards called MPEG-x (for example, refer to Non Patent Literature 1). The most recent and advanced video coding standard is currently the standard denoted as H.264/MPEG-4 advanced video coding (AVC). In recent years, a video coding standard referred to as High-Efficiency Video Coding (HEVC) has been examined as a next-generation coding standard (refer to Non Patent Literature 2).